Duke  University  Libraries 

Report  of  commi 
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Revenue  Bill.]  £Ses.  1362-'63. 

Reported  by  Joint  Committee  on  Finance. 

W.  W.  Holden,  Printer  to  the  State. 


REPORT  OF  COMMITTEE  ON  FINANCE. 

The  Committee  on  Finance  direct  me  to  report  the  ac- 
companying bill,  entitled  "Revenue/5  and  recommend  its 
passage. 

JONATHAN  WORTH,  Chairman. 


A  BILL  TO  BE  ENTITLED  "REVENUE." 

Section  1.  Be&  enacted  by  the  General  Assembly  of  the 
"2  State  of  North  Carolina,  and  it  is  hereby  enacted  by  tJie 

3  authority  of  the  same,  That  an  ad  valorem  tax  of  two-fifths 

4  of  one  per  cent,  be  levied  for  the  support  of  the  State  Gov- 

5  ernment,  the  payment  of  its  debts,  and  the  promotion  of 
-6  the  general  welfare,  upen  the  assessed  cash  value  of  the 

7  following  subjects,  to  wit : 

8  (1.)  Real  estate  in  this  State. 

9  (2.)  All  the  slaves  in  this  State,  (which  slaves,  excepting 

10  mechanics,  are  hereby  declared  to  be  of  the  average  value 

11  of  three  hundred  and  fifty  dollars;  and  all  the  slaves  hab- 

12  itually  employed  in  any  mechanical  trade,  are  hereby  de- 

13  clared  to  be  of  the  average  value  of  seven  hundred  dollars,) 

14  excepting  such  as  the  County  Court  may  have  exempted, 

15  or  may  hereafter  exempt  from  taxation,  on  account  of  bod- 

16  ily  or  mental  infirmity. 

17  (3.)  Money  due  from  solvent  debtors,  or  on  hand,  or  on 

18  deposit  with  individuals,  or  in  the  banks  or  other  corpora- 


r-N  r*  n,  c  (?  n 


2  Eevenue  Bill.  [Session 

19  tions :  Provided,   That  Confederate  and   State  Treasury 

20  notes  shall  be  considered  money  :  And  provided  further? 

21  That  the  person  listing  his  money  on  hand  and  at  interest, 

22  shall  he  allowed  to  deduct  debts  owing  by  him  as  princi- 

23  pal,  and  also  as  surety,  where  the  principal  is  insolvent. 

24  (■!.)  Stock  in  banks,  which  shaft  be  estimated  to  be  of 
2"5  the  value  set  forth  in  the  charter  of  the  bank  in  which  it 

26  is  held. 

27  (5.)  Household!  and  kitchen  furniture  owners  by  any  in- 

28  dividual,  above  the  value  of  two  hundred  dollars,  except- 
39  ing  articles  of  furniture  hereinafter  specifically  taxed. 

SO      (6.)  Horses,  mules,  cattle,  hogs  and  other   live  stock 

31  raised  or  kept  for  sale,  and  not  for  use  by  the  owner,  sub- 

32  ject  to-  the  further  exceptions  and  exemptions  hereinafter 

33  set  forth. 

Seo.  %  The  following  property  shall  be  exempt  from 

2  taxation,  to-wit:     All  lands  or  other   property  belonging 

3  to  the  Confederate  States,  or  to  this  State,  or  to  any  County 

4  in  this  State,  or  to  the  University,  Colleges  or  other  insti- 

5  tutions  of  learnings  all  town-halls,  market-houses  and  oth- 

6  er  public  structures  and  edifices,  and  all  lots  or  squares 

7  kept  open  for  health,  use  or  ornament,  belonging  to  any 

8  city,  town  or  village ;  all  churches  and  chapels,  set  apart 

9  and  appropriated  to  the  exercises  of  divine  worship,  or  to 
•10  the  propagation  of  the  gospel ;  and  such  land  or  other 

11  property  as  may  be  set  apart  and  kept  for  agricultural  so- 

12  cieties,  grave-yards  belonging  to  churches,  and  all  other 

13  public  cemeteries  ;  all  structures  and  other  property,  set 

14  apart  and  used  for  the  support  and  comfort  of  the  poor 

15  and  afliicted ;  mechanical  tools,  books,  wearing  apparel 

16  and  arms  for  muster. 

Sec-  3.  The  property  hereinafter  taxed  at  a  higher  rate 
2  than  two-fifths  of  one  per  cent,  shall  not  be  liable  to  the 
:  3  tax  of  two^fiftUe ,of  one  per  cent.,  but  shall  be  listed  sepa- 
.  4  rate  therefrom. 

Sec.  4.  The  stocI$pr  interest  held  by  individuals  in  all  cor- 
±2  poratj^ns*  exceptjng^anks  and  Life  Insurance  and  Trust 


18fl2'-33.]  Revenue  Bill.  3 

3  Companies,  shall  not  be  listed  among  the  individual  proper- 

4  ty  of  the  Stockholders,  but  shall  be  listed  by  the  corpora- 

5  tions,  and  the  corporations  shall  pay  the  tax  thereon. 

Sec.  5.  The  taxes  shall  be  annually  collected  and  paid 

2  as  follows :  first,  to  the  Sheriffs,  on  all   property  and  sub- 

3  jects  of  taxation,  required  to  be  listed  as  per  schedule  A  ; 

4  secondly,  to  the  Sheriffs,  on  all   property  and  subjects  of 

5  taxation,  which  are  not  required  to  be  listed,  but  an  ac- 

6  count  of  which  is  to  be  rendered  upon  oath  to  the  Sheriffs, 

7  as  per  exhibit  B;— thirdly,  to  the  Clerks  of  the  Courts, 
S  and  to  the  Treasurer  of  the  State,  as  per  exhibit  C. 

Sec.  6.  At  the  first  Court  of  Pleas  and  Quarter  Sessions 

2  of  each  county,  which  shall  be  held  on  or  after   the   first 

3  day  of  January,  in  each  and  every  year,  the  Court  shall 

4  appoint  for  each  captain's  district,  or  for  each  school  dis- 

5  trict,  at  the  option  of  the  Court,  a  justice  of  the  peace,  or 

6  a  freeholder  of  known  skill  and  probity,  to  take  the  lists  of 

7  taxable  subjects,  and  the  names  of  such  takers  of  the  tax 
S  lists,  with  their  respective  districts,  shall,  during  the  term, 
9  be  advertised  at  the  Court  House  by  the  Clerk. 

Sec.  7.  If  the  Court  shall  fail,  from  any  cause,  to  make 

2  such  appointment,  any  three  justices  of  the   peace  of  the 

3  county,  may  meet  at  the  office  of  the  Clerk  of  the  county 

4  Court,  on  or  after  the  first  Monday  of  April  and   appoint 

5  the  takers  of  the  tax  lists  for  the  county,  or  supply  any 
0  vacancy  arising  from  death  or  incapacity  to  act,  and  the 
7  Clerk  shall  record  the  same. 

Sec  8.  The  Clerk  shall  issue  notice  of  all  appointments 

2  of  takers  of  tax  lists,  as  soon  as   made  to  the  Sheriff,  who 

3  shall  serve  them  within   ten    days,    upon  the   appointees 

4  whose  duty  it  shall  be  to  advertise  at  three  several  places 

5  in  their  respective  districts,  at  least  ten  days  before  the 

6  time  of  listing,  the  places  and  times  when  and  where  he 

7  will  attend  for  the  purpose  of  receiving  the  list  of  taxables, 

8  which  lists  he  shall  take   during  the  last  twenty   working 

9  days  in  April ;  they  shall  perfect  their  lists,  and  return 


4  Ee venue  Bill.  [Session 

10  them  to  the  Clerk  of  the  county  Court  on  or  before  the 

11  second  day  of  May. 

Sec.  9.  If  any  person  appointed  to  take  the  lists  of  taxa- 

2  bles,  shall  refuse  or  wilfully  fail  to  discharge  the  duties  of 

3  his  appointment,  he  shall   be   deemed   guilty  of  a  misde- 

4  meanor. 

Sec.  10.  Every  person  appointed  to  take  the  lists  of  tax- 

2  ables,  before  he  enters  on  the  duties  of  his   appointment, 

3  shall  take  the  following  oath,  to  be   administered   by  any 

4  justice  of  the  peace,  to-wit :  UI,  (A.  B.,)  do  solemnly  swear 

5  that  I  will  perform  all  my  duties  as  taker  of  the   tax  lists 

6  for  the  district  for  which  I  have  been  appointed,  according 

7  to  my  best  knowledge  and  ability.     So  help  me  God." 

Sec.  11.  It  shall  be  the  duty  of  every  one  liable  to  pay 

2  tax,  residing  in  any  district,  or  having  property   therein 

3  liable  to  taxation,  at  the  time  and  place  appointed  by  the 

4  taker  of  the  tax  lists,  to  furnish  him  a  written  list   of  his 

5  taxables,  mentioned   in    section   first  of  this  bill  and   in 

6  schedule  A,  hereinafter  set  forth,  setting  forth  the  number 

7  of  acres  of  land  he  is  bound  to  list,  on  what  waters  situate, 

8  the  valuation  of  each  tract  by  the  board  of  assessors   ap- 

9  pointed  in  pursuance  of  the  act  entitled  Eevenue,  passed 

10  in  the  year  1858,  the  number  of  his  slaves,  excepting  those 

11  exempt  from  taxation  by  orders  of  the  county  Court,  de- 

12  signating  those  who  are  mechanics,  and   his  estimate  of 

13  value  of  such  articles  or  subjects  of  taxation,  not   men- 

14  tioned  in  the  first  section  of  this  act,  as  are  taxed  ad  valo- 

15  rem, — and  such  listing  and  valuation  shall  have  reference 

16  to  the  property  owner,  and  the  subjects  of  taxation  held  by 

17  the  tax  payer  and  its  value,  on  the  first  day  of  April  next 

18  before  the  listing  thereof,  and  the  taker  of  the  tax  list  shall 

19  administer  to  the  person  furnishing  said  list,  the  following 

20  oath :  "You  solemnly  swear  that  the  list  by  you  furnished, 

21  contains  a  full  statement  of  all  the  property  and  subjects  of 

22  taxation,  which  you  are  bound  to  list,  either  in  your  own 

23  right,  or  in  right  of  any  other  person,  and  that  the  proper- 

24  ty  valued  by  you,  is  not  worth  more,  in   cash,  than  the 


1862-'63.]  Kevenue  Bill.  5 

25  valuations  annexed,  to  the    best  of  your  knowledge  and 

26  belief." 

Sec.  12.  Every  taker  of.  the  tax  lists  shall  be   allowed 

2  such  compensation  for  his  services  as   the   county   Court 

3  may,  in  its  discretion  allow,  to  be  paid  out  of  the  county 

4  Treasury. 

Sec.  13.  Every  taker  of  the  tax  lists  shall  be  furnished, 

2  by  the  Clerk  of  the  county  Court,  with  a  fair  copy  of  the 

3  returns  made  by  the  last  board  of  valuation    of  the   real 

4  estate  in  his  district,  and  with  the  necessary  printed  form 

5  of  tax  bills,  to  be  furnished  by  the  Comptroller,  under  the 

6  provisions  of  this  act. 

Sec.  14.  The  Comptroller, /it  the  public  costs,  shall  have 

2  prepared  and  printed,  as  they  may  be  needed,  forma  of  tax 

3  lists,  with  ail  the  articles  and  subjects  of  taxation  to  be 

4  listed  by  virtue  of  this  act,  mentioned  separately  over  the 

5  heads  of  parallel  columns,  in  which  the  amount  or  quanti- 

6  ty  or  description  of  each  article  or  subject  to  be  listed,  is 

7  to  be  set  down;  and  he  shall  annually  furnish  to  each 

8  County  Court  Clerk,  for  the  use  of  the  County  revenue 

9  officers,  such  other  blanks  as  he  may  deem  necessary. 

Sec  15.  The  taker  of  the  tax  lists  shall  set  down  each 

2  article  or  subject  in  its  proper  column,  against  the  name  of 

3  the  person  listing,  arranged  in  alphabetical  order,  and  re- 

4  turn  the  same  to  the  Clerk  ot  the  County  Court,  as  re- 

5  quired  in  section  8. 

Sec.  16.  On  the  return  of  said  lists,  the  tax-lister  shall 

2  annex  the  following  affidavit:  UI  solemnly  swear  that  I 

3  have  diligently  inquired,  and  have  no  just  reason  to  be- 

4  lieve  that  there  is  any  property  or  other  subject  of  taxa- 

5  tion  in  my  district,  not  entered  and  valued,  (where  the 

6  same  is  required  to  be  valued  by  the  owner,)  in  the  above 

7  list,  with  the  following  exceptions,"  (here  enumerating  the 

8  exceptions,)  "  So  help  me  God." 

Sec.  17.  The  Clerk  of  the  County  Court  annually,  on  or 

2  before  the  25th  of  June,  shall  deliver  to  the  sheriff  of  the 

3  county  a  fair  and  accurate  copy  of  the  tax  lists,  in  alpha- 


6  Eetenwe  Bill,  [Session 

4  betical  order,  which  shaft  contain  the  public  tax,  or  tax 

5  payable  to  the  public  Treasurer,  and  the  taxes  payable  to 
'6  the  County  Court.     It  shall  set  forth  the  separate  amount 

7  due  from  each  subject  of  taxation,  and  extend  the  aggre- 

8  gate  amount  due  from  each  person,  in   columns;  and  if 

9  any  Clerk  shall  fail  to  furnish  the  sheriff  at  the  time  pre- 

10  scribed,  with  such  copy,  he  shall  be  deemed  guilty  of  a 

11  misdemeanor,  and  the  Sheriff  shall  inform  the  Grand  Jury 

12  thereof. 

Sec,  18.  The  Clerk  shall  record  the  returns  at  length,  made 

2  by  the  takers  of  the  tax  lists  in  alphabetical  order,  keep- 

3  ing  the  return  of  each  district  separate  from   the   other, 

4  and  at  the  next  county  Court  after  they  are  directed  to  be 

5  made,  shall  set  up  in  some  conspicuous  part  of  the  Court 

6  House,  a  copy  of  the  whole,  adding  to  the  taxables  of  each 
•7  person  the  amount  of  taxes  for  which  he  is  liable. 

Sec.  19.  The  Clerk,  on  or  before  the  first  day  of  August 

2  in  each  year,  shall  return  to  the  Comptroller  an  abstract 

3  of  the  same,  showing  the  number  of  acres  of  land,  and 

4  their  value,  and  the  value  of  town  lots,  and  the  number 

5  of  white  and  free  black  polls,  and  the  number  and  value 

6  of  the  slaves,  separately,  and  specify  every  other  subject 

7  of  taxation,  and  the  amount  of  State  tax  due  on   each 

8  subject,  and  the  amount  of  the  whole.     At  the  same  time 

9  the  Clerk  shall  return  to  the  Comptroller  an  abstract  of  the 

10  poor,  county  and  school  taxes,  paid  in  his  county,  setting 

11  forth,  separately,  the  tax  levied  on  each  poll,  and  on  each 

12  other  subject  of  taxation,  and  also  the  gross  amount  of 

13  taxes  imposed  for  county  purposes. 

Sec  20.  If  any  Clerk  shall  fail  to  perform  the  duties 

2  prescribed  by  the  preceding  section,  or  shall  fail  to  return 

3  to  the  Comptroller  a  copy  of  the  Sheriff's  returns,  made, 

4  sworn  to  and  subscribed  as  required  in  section of  this 

5  act,  he  shall  forfeit  and  pay  to  the  State  one  thousand  dol- 

6  lars,  to  be  recovered  against  him  and  the  sureties  on  his 

7  official  bond,  in  the  Superior  Court  of  Wake  county,  at 

8  the  term  next  after  the  default,  on  motion  of  the  Attorney 


l862->63.]  Revenue  Bill.  7 

0  General-;  and  it  shall  be  the  duty  of  the  Comptroller   to 
10  inform  the  Attorney  General  of  such  default. 

Sec.  21.  For  the  services  of  Clerks,  in  relation  to  taxes, 

2  where  no  fees  are  specially  provided  for  in  this  act,  they 

3  shall  be  paid  by  the  County  Courts,  such  sum  as   said 

4  Courts  ma}'  -deem  reasonable  and  just. 

Sec.  22.  The  Sheriff  shall  forthwith  proceed  to  collect 
$  said  taxes,  and  when  he  shall  collect,  by  his  deputies,  who 

3  are  not  sworn,  or  others,  such  persons  shall  in  open  Court, 

4  or  before  a  justice  of  the  j)eace  of  the  county,   take  an 

5  oath,  faithfully  and  honestly  to  account  for  the  same,  with 
<6  the  Sheriff,  or  other  person  authorized  to  receive  them. 

Sec.  23.  The  Sheriff  shall  give  to  each  tax  payer  one 
9  receipt  for  the  amount  of  his  State  taxes,  and  another  se- 
3  parate  receipt  for  the  amount  of  his  county  taxes. 

■Sec.  24.  If  any  Sheriff  shall  die  during  the   time  ap- 

2  pointed  for  collecting  taxes,  his  sureties  may  collect  them, 

3  and  for  that  purpose  shall  have  all  the  powers  of  collecting 

4  the  same  of  the  collectors  and  tax  payers,  which  the  Sher- 

5  iff  would  have  had ;  and  shall  be  subject  to  all  the  reme- 

6  dies  for  collection  and  settlement  of  thp  taxes  on  their 

7  bond  or  otherwise,  as  might  have  been  had  against   the 

8  Sheriff  if  he  had  iived\ 

Sec,  25,  The  Sheriff,  and  (in  case  of  his  death)  his  sure- 

2  ties,  shall  have  one  }-ear  and  no  longer,  from,  the  day  pre- 

3  scribed  for  his  settlement  a.r*d  payment  of  the  State  taxes, 

4  to  finish  the  collection  of  all  taxes }  bu,t  this  extension   of 

5  time  for  collection  shall  no(t  extend  the  time  of  his  settle- 

6  ment  of  the  taxes. 

Seo.  26.  The  Sheriff  shall  collect  the  taxes  as  they  are 
£  set  down  in  the  list,  and,  moreover,  shall  collect  of  all  per- 

3  sons  whose  taxables  are  not  listed,   double   the  taxes  im- 

4  posed  on  the  same  subjects  \  and  a,s  to  any  land  not  listed, 

5  which  may  not  have  been,  assessed  at  the  last  assessment^ 

6  the  same,  in  estimating  the  double  tax,  shall   be  deemed 

7  to  bo  of  the  value,  by  the  acre,  of  the  highest  valued  tract 
S  adjoining  thereto,  and  as  to  any   personal  property  not^ 


8L  Revenue  Bill*  [Session 

9  listed,  herein  taxed  according  to  value,  the  Sheriff  may 

10  call  on  a  justice  of  the  peace  of  the  vicinage,   who  shall 

11  value  the  same  and  put  his  valuation  in  writing,  and  the 

12  Sheriff  shall  collect  a  double  tax  on  such  valuation. 

Sec.  27.  Immediately  on   receiving  the   tax  lists,   the 

2  Sheriff  shall  advertise  the  fact,  and   that  he  holds   them 

3  ready  for  inspection.     He   shall   also  request  therein    all 

4  persons  to  inform  him  of  any  taxables  which  may  not  be 

5  listed.     For  the  more  efficient  collection  of  the  taxes  the 

6  Sheriff  at  any  time  from  the  delivery  to  him  of  the  lists 

7  till  the  first  day  of  October  in  the  next  year,  may,   and  if 

8  there  be  need,  shall  distrain  and  sell  the  property  of  the 

9  tax  payer  to  satisfy  the  same,  selling  first  his  personal,  and 
10  then  his  real  estate. 

Sec.  28.  In  each  case,  in   which  the  Sheriff  collects  by 

2  distress,  he  shall  be  entitled  to  an   extra  compensation  of 

3  forty  cents,  to  be  collected  with  the  tax. 

Sec.  29.  If  any  person  liable  for  taxes  on  other  subjects 

2  than  land,  shall  be  about  to  remove  from  the  county,  after 

3  listing  time  and  before  the  period  for  collection,  the  Sher- 

4  iff  shall  make  affidavit  thereof  before  the  Clerk,  and   ob- 

5  tain  from  him  a  certificate  of  the  amount  of  such  person's 

6  tax,  and  forthwith  collect  the  same. 

Sec.  30.  If  any  person  be  liable  for  taxes  in  any  county 

2  wherein  he  shall  have  no  property,  but  shall  be  supposed 

3  to  have  property  in  some  other  county,  and  will  not  pay 

4  his  tax,  the  Sheriff  shall   report  the  fact  to   the   County 

5  Court,  held  next  after  the  first  day  of  October,  and  there- 

6  upon  the  Court  shall  direct  the  Clerk  to  issue  a,  fieri  facias 

7  to  the  Sheriff  of  that   county,   returnable   to   the   Court 

8  whence  it  issued,  for  such  tax  and  the  cost  of  process  and 

9  executing  the  same,  which  the  Sheriff  shall  execute  in  the 

10  manner  of  writs  of  execution  in  other  cases,    and   the  tax 

11  collected  thereon  shall  be  paid  to  the  Clerk  of  the   Court, 

12  and  by  him  paid  to  the  Sheriff,  to  be   accounted   for   as 

13  other  taxes. 

Sec.  31.  The  sale  under  distress  of  personal   estate  for 


1862-'G3.]  Kevenue  Bill.  9 

2  taxes  shall  be  advertised   ten  days  previous  thereto,   at 

3  three  public  places  in  the  district  wherein  the  delinquent 

4  tax  payer  shall  reside,  and  if  he  reside  not  in  the  county, 

5  then  in  the  district  where  the  taxables  were   or   ought   to 

6  have  been  listed ;  and  the  amount  of  tax  shall  be  stated  in 

7  the  advertisement. 

Sec.  32.  The  sale  of  land  for  taxes  due  thereon,  shall  be 

2  made  under  the  following  rules : 

3  (L.)  The  Sheriff  shall  return  to  the  Court  of  Pleas  and 

4  Quarter  Sessions  of  his  county,  held  next  after  the  first  day 

5  ot  January,  a  list  of  the  tracts  of  land  which  he  proposes 

6  to  sell  for  taxes,  therein  mentioning  the  owner  or  the  sup- 

7  posed  owner  of  each  tract,  and  if  such  owner  be  unknown, 

8  the  last  known   or  reputed  owner,  the  situation   of  the 

9  tracts,  and  the  amount  of  taxes  for  which  they  are  respec- 

10  tively  to  be  sold,  which  list  shall  be  read   aloud  in  open 

11  court,  recorded  by  the  clerk  upon  the  minutes  of  the  court, 

12  and  a  copy  thereof  shall  be  put  up  in  some  public  part  of 

13  the  court-house.   . 

14  (2.)  The  County  Court  shall  order  the  clerk  of  the  court 

15  to  issue  notice  to  every  person  whose  land  is  returned  as 

16  aforesaid ;  and  a  copy  of  the  notice  shall  be  served  by  the 

17  sheriff  on  the  owner  or  his  agent,  and  returned  to  the  next 

18  County  Court ;  and  if  the  owner  be  a  non-resident,  the 

19  clerk  shall  publish  the  same  in  some  newspaper  printed 

20  in  the  State,  in  which  advertisement  shall  be  mentioned 

21  the  situation  of  the  land,  the  streams  on  or  near  which  it 

22  lies,  the  estimated  quantity,   the  names  of  the  owners, 

23  where  they  are  known,  and  the  name  of  the  tenants  or  oc- 

24  cupants  of  the  same. 

25  (3.)  The  sales  shall  be  made  within  the  two  terms  next 

26  succeeding  the  term  when  the  returns  are  made  of  lands 

27  to  be  sold,  and  at  such  place  in  the  county  as  is  directed 

28  for  the  sale  of  land  under  execution  ;  and  the  whole  ex- 

29  pense  attendant  on  the  advertising  and  sale,  shall  be  charg- 

30  able  on  the  lands  and  raised  at  the  sale. 

31  (4.)  The  whole  tract  or  contiguous  body  of  land  belong- 


10  Revenue  Bill.  [Session 

32  ing  to  one  delinquent  person  or  company,  shall  be  set  up 

33  for  sale  at  the  same  time,  and  the  bid  shall  be  struck  off 

34  to  him  who  will  pay  the  amount  of  taxes,  with  the  expen- 

35  ses  aforesaid,  for  the  smallest  part  of  the  land» 

36  (5.)  At  the  second  term  next  succeeding  the  term  when 

37  the  returns  are  made  of  lands  to  be  sold,  the  sheriff  shall 

38  return  a  list  of  the  tracts  actually  sold  for  taxes,  the  quan- 

39  tity  of  the  tract  bought  and  to  be  laid  off,  the  name  of  the 

40  purchasers,  and  the  sum  paid  to  the  sheriff  for  taxes  and 

41  charges ;  which  list  shall  be  read  aloud  by  the  clerk  in 

42  open  court,  shall  be  recorded  in  the  minutes  of  the  court, 

43  and  a  copy  thereof  shall  be  put  up  by  the  clerk,  during  the 

44  term,  in  some  public  part  of  the  court-house* 

Sec.  33.  If  any  Sheriff  or  Clerk,  shall  fail  to  perform 

2  any  of  the  duties  prescribed  in  sections  30  and  31  of  this 

3  act,  he  shall  forfeit  and  pay,  to  the  person  aggrieved,  one 

4  hundred  dollars,  and  he  and  his  sureties  shall  moreover  be 

5  liable  for  all  such  damages  as  any  person  may  sustain  by 

6  reason  of  such  default.  0 

Sec.  34.  The  land  of  an  infant,  lunatic,  or  person  non 

2  compos  mentis,   shall   not   be   sold   for  taxes :  Provided f, 

3  however,  That  when  land  may  be  owned  by  such  persons 

4  in  common  with  another  or  others,  free  of  such  disability, 

5  the  share  or  interest  of  the  person  so  free  shall  be  subject 

6  to  be  sold  for  the  taxes  due  on  the  whole  tract ;  but  before 

7  setting  apart  the  quantity  bid  off,  the  purchaser  by  peti- 

8  tion  shall  cause  the  tract  to  be  divided  among  the  tenants 

9  in  common,  and  the  share  or  interest  of  the  defaulting  tax 

10  payer  being  set  apart,  the  purchaser  may  proceed   to  lay 

11  off  on  such  share  the  quantity  by  him  bid  off,  and  secure 

12  the  title  as  before  provided ;  and  the  time  necessarily  em- 

13  ployed  in  procuring  such  division  shall  not  be  reckoned 
34  against  the  purchaser. 

Sec.  35.  The   owner  of  land  sold  for  taxes  under  sec- 

2  tion  33  of  this  act,  his  heirs,  executors  or  administrators, 

3  or  any  other  person  for  them,  may  redeem  the  same  from 

4  the  purchaser,  at  any  time  within  one  year  after  the  sale, 


1862-'63]  Kevenue  Bill.  11 

5  by  paying  or  tendering  in  payment  to  the  purchaser  or  to 

6  the  County  Court  Clerk  of  the  county  where  the  land  lies, 

7  the  full  amount  of  the  price  paid  to  the  Sheriff,  and  twen- 

8  ty-five  per  cent,  thereon. 

Sec.  36.  If  the   land   so  sold,   shall  not  be   redeemed 

2  within  the  period  aforesaid,  the  purchaser  may,  at  the  end 

3  of  that  time,  select  the  quantity  of  land  struck  off  to  him, 

4  out  of  any  part  of  the  tract  or  body  of  which  the  same 

5  was  bid  off;  the  said  quantity  to  be  laid  off  in  one  com- 

6  pact  body,  as  nearly  square  as  may  be,  and  adjoining  to 

7  some  of  the  outlines  of  the  whole  tract  or  body  of  land. 

Sec.  37.    Within  one  year  after  the  time  of  redemption 

2  shall  have  passed,  the  purchaser,  at  his  own  cost,  his  heirs, 

3  executors  or  administrators,  or  any  of  them,  may  procure 

4  the  quantity  bid  off,  to  be   surveyed  by  the  county  sur- 

5  veyor,  who  shall  make  out  and  certify,  under   his  hand,  a 

6  fair  plat  of  the  survey  with  the  courses  and  distances  fairly 

7  and  truly  set  forth ;  and  if  the  county  surveyor,  on  re- 

8  quest,  shall  fail  to  make  such  survey  and  plat,  then  any 

9  other  surveyor  may  make  and  certify  the  same. 

Sec  3S.  The  sheriff,  on   being  presented  with  such  cer- 

2  tin'ed  plat,  within  the   year  after  the  time  of  the  redemp- 

3  tion  is  passed,  shall  convey  to  the  purchaser  the  land 

4  therein  contained. 

Sec.  39.  When  by  any  provision  of  the  law,  any  sheriff 

2  or  officer,  other  than  the  person  who  sold  for  the  taxes, 

3  shall  be  authorized  to  execute  a  conveyance  for  the  land, 

4  the  purchaser  shall   apply  to  the  County  Court,  and  on 

5  showing  to  the  court  that  such  purchase  has  been  made, 

6  and  the  price  paid  to  the  sheriff,  who  sold,  and  that  he 

7  has  paid  the  other  taxes  since  accruing  thereon,  the  court 

8  shall  direct  the  present  sheriff  to  execute  a  deed  on  the 

9  purchaser's  producing  to  him  a  certified  plat  and  survey, 
10  as  is  provided  for  in  section  34  and  35  of  this  act. 

Sec  40.    The  purchaser  of  land  sold  for  taxes,  under 
2  section  33  of  this   act,  shall  be  considered  as  taking  and 


12  Eevenue  Bill.  [Session 

i 

3  holding  the  same,  subject  to  all  the  taxes  accrued  from 

4  the  first  day  of  April  in  the  year  preceding  the  purchase. 

Sec.  41.  If  any  county  surveyor,  being  required  within 

2  two  months  after  the  survey  may  be  lawfully  made,  to 

3  survey  the  land  bid  off  at  sale  for  taxes,  shall  wilfully  fail 

4  to  do  so  within  four  months   after  such  request,  he  shall 

5  forfeit  and  pay  to  the  purchaser,  or  his  executor  or  admin- 

6  istrator  one  hundred  dollars. 

Sec.  42.  If  no  person  will  bid  a  less  quantity  than  the 

2  whole  land,  for  the  taxes,  the  bid  shall  be  deemed  the  bid 

3  of  the  State,  and  the  land  shall  be  struck  off  to  the  State 

4  as  the  purchaser;  and  the  sheriff  shall  report  in  writing 

5  to  the  county  court,  at  the  time  he  returns  the  list  of  lands 

6  sold  for  taxes,  what  and  whose  lands  are  thus  struck  off 

7  to  the  State,  describing  them  particularly,   which  report 

8  shall  be  recorded  on  the  minutes  of  the  court,  and  there- 

9  upon  the  title  of  said  lands  shall  be  deemed  to  have  been 
10  vested  in  the  State  from  the  time  of  purchase. 

Sec.  43.   The  clerk  shall,  within  twenty  days  after  the 

2  return  of  the  sheriff's  report  of  the  land  sold  to.  the  State, 

3  make  and  certify  two  copies  thereof;  one  of  which  he 

4  shall  transmit  to  the  comptroller,  and  the  other  deliver 

5  to  the  sheriff,  (or  to  his  sureties,  when  they  act,)  who 

6  shall  deposit  the  same  with  the  secretary  of  State,  to  be 

7  by  him  recorded  ;  and  the  secretary  shall  grant  to   the 

8  sheriff  a  certificate,  setting  forth  what  and  whose  lands, 

9  and  the  quantity  and   value  thereof,  have  been  sold  for 
10  the  taxes  and  struck  off  to  the  State. 

Sec   44.     If  any    sheriff  or   other  person    authorized 

2  thereto,  shall  sell  for  taxes  and  strike  off  any  land  to  the 

3  State,  and  shall  fail  duly  to  report  the  same  to  the  county 

4  court,  or  to  duly  obtain  and   deposit  a  copy  thereof  with 

5  the  secretary  of  State,  the  comptroller  shall,  in  his  report 

6  to  the  treasurer,  charge  such  sheriff  (or  other  person  act- 

7  ing  in  his  stead)  with  the  sum  of  two  thousand  dollars,  and 

8  the  treasurer  shall  recover  the  same  as  unpaid  tax. 

Sec  45.  Lands  bid  off  for  the  State  may  be  redeemed  in 


lS62-'63.]  Eevenuk  Bill.  13 

2  like  time  and  under  the  same  rules  and  regulations  as 

3  those  purchased  by  individuals,  except  the  payment  (which 

4  shall  be  double  in  amount  of  all  taxes  for  which  they  were 

5  sold)  shall  be  made  to  the  treasurer  ;  and  on  his  certificate 

6  thereof,  the  secretary  of  State  shall,  on   being  paid  his 

7  fees,  issue  a  grant  to  the  original  proprietor,  his  heirs  or 

8  assigns,  and  at  the  same  time  shall  certify  the  payment  to 

9  the  comptroller. 

Sec.  46.  Lands  bid  off  for  the  State,  shall,  as  to  the  per- 

2  son  for  whose  tax  the  same  is  sold,  his  heirs  or  assigns,  be 

3  liable  to  be  entered   as  vacant  lands  ;  subject,  neverthe- 

4  less,  to  the  right  of  redemption  within  the  time  prescribed. 

Sec.  47.  When  land  shall  be  sold  for  its  tax,  and  the 

2  sheriff  shall  die,  or  otherwise  become  unable  to  report  his 

3  sales,  his  sureties  may  report  the  same  within  the  time 

4  prescribed  ;  and  shall  proceed  as  to  the   land  laid  off  by 

5  the  State,  in  the  same  manner  as  the  sheriff  might. 

Sec.  48.   When  any  person  shall  sell  his  real  property, 

2  and  shall  have  no  estate  within  reach  of  the  sheriff  to 

3  satisfy  the  taxes  due  from  him  on  any  subject  of  taxation, 

4  the  real  property  shall  be  bound  for  all  such  taxes. 

Sec.  49.  Every  conveyance  made  by  any  deceased  per- 

2  son,  with  the  fraudulent  intent  to  evade  the  collection  of 

3  any  taxes  by  this  act  imposed,  shall  as  against  the  State 

4  be  void,  and  the  taxes  shall  be  chargeable  at  the  suit  of 

5  the  State  of  North-Carolina  on  the  property  conveyed  in 

6  the  hands  of  vendees,  donees,  and  assignees. 

Sec.  50.    If  the  sheriff,  or  other  person  shall  discover 

2  that  any  land  has  not  been  assessed,  he  shall  make  it  known 

3  to  the  county  court ;  whereupon,  a  board  shall  be  appointed 

4  to  assess  the  same,  who  shall  proceed  in  the  manner  herein 

5  provided  ;  and  the  court  shall  ascertain  the  amount  of  tax 

6  which,  within  the  ten  preceding  years  the  land  has  been 

7  liable  for,  but  not  paid  ;  and  the  sheriff  shall  be  ordered 

8  forthwith  to  collect  treble  the  amount  with  interest  of  all 

9  such  tax,  by  distress  or  otherwise. 

Sec.  51  It  shall  be  the  duty  of  the  Sheriff,  to  inform  the 


14  Kevenue  Bill.  [Session 

2  Attorney  General  and  the  Solicitors  of  the  State,  for  the 

3  circuits  and  counties,  concerning  all  omissions  by  tax-pay- 

4  ers,  done  in  their  respective  counties  to  defraud  the  State 

5  of  its  revenue,  and  the  Attorney  General  and  Solicitors  for 

6  the  State,  for  circuits,  upon  information  or  good  cause  of  sus- 

7  picion,  that  any  person  has  wilfully  omitted  to  return  his  tax 

8  list,  or  has  wilfully  failed  to  file  an  accurate  and  fair  list  of 

9  all  the  property,  estate  and  subjects  on  and  for  which  ho  is 
10  liable  to  be  taxed,  shall  file  a  bill  in  equity  against  the  per- 
il son  so  in  default ;  and  the  answer  of  the  defendant  shall 

12  not  be  competent  against  him  in  any  criminal  or  penal 

13  prosecution  ;  and  whenever  a  suit  is  brought  or  a  bill  filed 

14  in  behalf  of  the  State,  under  any  provisions  of  this  act,  it 

15  shall  be  done  in  the  name  of  the  State  of  North  Carolina. 

Schedule  A. 

Sec.  52.  The  following  subjects  shall  be  annually  listed, 

2  in  addition  to  those  mentioned  in  the  first  section  of  this 

3  Act,  and  taken  as  herein  specified  :  , 

4  (1.)  Every  taxable  poll   one   dollar   and   twenty  cents  : 

5  Provided  that  the  County  Court  may  exempt  such  poor 

6  and  infirm  persons  as  they  may  declare' and  record  fit  ob- 

7  jects  of  exemption  ;  And  provided  further  that  soldiers  in 

8  the  actual  service  of  the  Confederate  or  State  government 

9  shall  not  be  required  to  list  or  pay  a  poll  tax. 

10  (2.)  Every  toll  gate  on  a  Turnpike  road,  and  every  toll 

11  bridge  and  every  ferry  2  1-2  per  cent  on  the  amount  of  re- 

12  ceipts  during  the  year. 

13  (3.)  Every  gate,  permitted  by  the  County  Court  to  be 

14  erected  across  a  highway,  fifteen  dollars. 

15  (4.)  Every  note  shaver,  or  person  who  buys  any  note  or 

16  notes,  bond  or  bonds  made  by  individuals  shall  list  the  profits 
IT  made  and  received  or  secured  on  all  such  purchases  made  by 

18  him  during  the  year  ending  on  the  first  day  of  July,  whether 

19  made  for  cash  or  in  exchange  for  other  notes  or  bonds,  and 

20  pay  a  tax  often  per  cent,  on  the  aggregate  amount  of  such 


1862-,63.]  Revenue  Bill.  15 

• 

21  profits,  in  addition  to  the  tax  imposed  by  this  act  on  the 

22  interest  he  may  receive  on  such  notes  or  bonds :  Provi- 

23  ded,  That  there  shall  be  no  deduction  made  from  the  pro- 

24  fits  in  consequence  of  any  losses  sustained. 

25  (5.)  Every  person  resident  in  this  State,  engaged  in  the 

26  business  of  buying  and  selling  slaves,  whether  the  purcha- 

27  ses  be  made  in  or  out  of  the  State,  for  cash  or  on  a  credit, 

28  one-half  of  one  per  cent,  on  the  total  amount  of  all  his  pur- 

29  chases,  during  the  twelve  months  preceeding  the  1st  day 

30  April. 

31  (6.)  Every  person  resident  in  this  State,  not  a  regular 

32  trader   in  slaves,  who  may  buy  a  slave  or  slaves  to  sell 

33  again,  whether  such  purchase  be  made  in  or  out  of  the 

34  State,  for  cash  or  on  credit,  one  half  of  one  per  cent,  on 

35  the  total  amount  of  his  purchases  during  the  twelve  months 

36  ending  the  31st  of  March  of  each  year. 

37  (7.)  Every  carriage,   buggy   or   other  vehicle   kept  for 

38  pleasure  or  the  conveyance  of  persons,  of  the  value  of  fifty 

39  dollars  or  upwards,  one  per  cent  on  its  value. 

40  (8.)  All  gold  and  silver  plate,  gold  and  silver  plated  ware 

41  and  jewelry  worn  by  males,  including  watch-chains,  seals 

42  and  keys,  when  collectively  of  greater  value  than  twenty  - 

43  five  dollars,  one. per  cent  on  their  entire  value. 

44  (9.)  Every  watch,  except  those  kept  for  sale,  one  per 

45  cent,  on  their  value ;  every  harp  in  use  $2  50  ;  every  pia- 

46  no  in  use  $1  50. 

47  (10.)  Every  resident  surgeon,  dentist,  physician,  lawyer, 

48  portrait  or  miniature  painter,  daguerrean   artist  or  other 

49  person  taking  likenesses  of  the  human  face ;  and  every 

50  commission    merchant,  factor,  produce  broker  and  auc- 

51  tioneer ;  every  State  and  county  officer,  every  president 

52  and  cashier  or  treasurer  of  any  bank,  railroad  or  other  in- 

53  .corporated  company,  whose  total  annual  receipts  and  in- 

54  come  in  the  way  of  practice,  fees,  wages,  perquisites  and 

55  emoluments,  amount  to  or  are  worth  one  thousand  dollars 

56  or  upwards,  one  per  cent,  on  such  total  receipts  and  income; 

57  Provided^  that  this  clause  shall  not  be  construed  to  apply 


16  Revenue  Bill.  [Session 

58  to  the  salaries  of  the  judges  of  the  Supreme  or  Superior 

59  Courts  of  law,  nor  to  the  salaries  of  military  officers  in  the 

60  actual  field  service  of  the   Confederate  or  State  govern- 

61  ment,  nor  to  the  salary  of  the  Governor. 

62  (11.)  Every  head  of  a  family  shall  list  all  his  dogs  above 

63  two  on  any  one  plantation,  including  those  owned  by  his 

64  slaves,  or  any  other  person  resident  on  his  lands,  or  living 

65  in  his  family  ;  and  every  person,  not  the  head  of  a  family 

66  shall  list  all  the  dogs  owned  by  himself  or  his  slaves,  except 

67  one,  and  a  tax  of  one  dollar  shall  be  collected  on  each  dog 
6S  listed  ;  Provided  however,  that  no  one  shall  be  required  to 

69  list  dogs  under  8  months  old. 

70  (12.)  Every  person  who  shall  have  traveled  any  railroad 

71  in  this  State,  in  which  the  State  has  an  interest  as  a  stock- 

72  holder,  or,  with  which  the  State  may  have  exchanged  its 

73  bonds,  paying  nothing,  (commonly  known  by  the  name  of 

74  dead  heads,)  or  paying  Je3S  than  two-and-a-half  cents  per 

75  mile,  or  any  member  of  whose  family  shall  have  so  travel- 

76  ed  such  road,  (excepting  the  officials  and  employees  tra- 

77  veling  in  the  actual  discharge  of  their  duties  as  officials  or 

78  employees,  and  excepting  also  ministers  of  the  gospel  tra- 

79  veling  in  the  actual  discharge  of  their  religious  functions,) 

80  shall  list  the  number  of  miles,' lie  or  any  member  of  his  fa- 

81  mily  shall  have  so  traveled}  the  year  preceeding  the  first 

82  day  of  April,  and  shall  pay  a  tax  of  two-and-a-half  cents 

83  per  mile,  for  each  mile  so  traveled  by  him  or  by  any  mem- 

84  ber  of  his  family,  and  on  failure  or  refusal  so  to  list,  he  shall 

85  be  guilty  of  a  misdemeanor,  and  on  conviction  shall  pay 

86  a  fine  not  less  than  one  hundred  dollars. 

87  (13.)  Every  person  who  shall  have  distilled  brandy  for 

88  himself,  for  sale,  and  every  one  who  shall  have  had  bran- 

89  dy  distilled  for  him  for  sale,  the  year  preceeding  the  1st 

90  day  of  April  in  every  year,  shall  list  the  number  of  gallons 

91  so  distilled,  and  pay  a  tax  of  ten  cents  per  gallon. 

92  (14.)  Every  resident  of  the  State  who  may  have  brought 

93  into  the  State,  or  who  may  have  bought  from  a  non-resi- 

94  dent,  whether  by  sample  or  otherwise,  spirituous  liquors, 


1862-'63.]  Revenue   Bill.  17 

95  winea  or  cordials  for  the  purpose  of  sale,  twenty  per  cent. 

96  on  the  amount  of  his    purchases   the  preceding   year; 

97  and  every  person  who  may  have  bought  to  sell  again, 

98  spirituous  liquors,  distilled  in  this  State,  ten  per  cent  on 

99  the  amount  of  his  purchases. 

100  (15.)  Upon  all  real   and  personalestate,  whether  legal 

101  or  equitable,  above  the  value  of  one  hundred  dollars,  si- 

102  tuated  in  this  State,  which  shall  descend,  or  be  divided  or 

103  bequathed  to  any  collateral  relation,  or  person,  other  than 

104  a  lineal  ancestor  or  descendant,  or  the  husband  or  wife  of 

105  the  deceased,  or  husband  or  wife  of  such  ancestor  or  des- 

106  cendanr,or  to  which  such  collateral  relation  may  become 

107  entitled  under  the  law  for  the  distribution  of  intestates' 

108  estate,  and  which  real  and  personal  estate  may  not  be  re- 

109  quired  in  payment  of  debts  and  other  liabilities,  the  fol- 

110  lowing  per  centum  tax  upon  the  value  thereof  shall  be 

111  paid  : 

112  Class  1.  If  8ii ch  collateral  relation  be  a  brother  or  sister, 

113  a  tax  of  one  per  cent. 

114  Class  2.  If  such  collateral  relation  be  a  brother  or  sister 

115  of  the  father  or  mother  of  the  deceased,  or  child  of  such 

116  brother  or  sister,  a  tax  of  two  per  cent. 

117  Class  3.  If  such  collateral  relation  be  a  more  remote  re- 

118  lation,  or  the  devisee  or  legatee  be  a  stranger,  a  tax  of 

119  three  per  cent 

120  (16.)  The  real  estate  liable  to  taxation  shall  be  listed  by 

121  the  devisee  or  heir  in  a  separate  column,  designating  its 

122  proper  per  cent.  tax. 

123  (17.)  The  personal  estate  shall  be  liable  to  the  tax,  in 

124  the  hands  of  the  executor  or  admhiistrator,$and  shall  be 

125  paid  by  him  before  his  administration  account  is  audited, 

126  or  the  estate  settled,  to  the  Sheriff  of  the  county. 

127  (18.)  If  the  real  estate  descended  or  devised,  shall  not 

128  be  the  entire  inheritance,  the  heir  or  devisee  shall  pay  a 

127  pro  rata  tax  corresponding  with  the  relative  value  of  his 

128  estate  or  interest. 

129  (19.)  If  the  legacy  or  distributive  share  to  be  received 

2 


18  Eevewue  Bill.  [Session 

130  shall  not  be  the  entire  property,  such  legatee  or  distri- 

131  butee  shall,  in  like  manner,  pay  a  pro  rata  part  of  the 

132  tax,  according  to  the  value  of  his  interest. 

133  (20.)  Whenever  the  personal  property  in  the  hands  of 

134  such  executor  or  administrator  (the  same  not  being  need- 

135  ed  to  be  converted  into  money  in  the  course  of  the  ad- 

136  ministration)  shall  be  of  uncertain  value,  he  shall  apply  to 

137  the  county  court,  to  appoint  three  impartial  men  of  pro- 

138  bity  to  assess  the  value  thereof;  and  such  assessment  be- 

139  ing  returned  to  court  and  confirmed,  shall  be  conclusive 

140  of  the  value. 

Seo.  53.  Every  person  shall,  at  such  time  and  place  a9 

2  shall  be  designated  by  the  persons  appointed  to  take  the 

3  list  of  taxables,  list  all  the  real  and  personal  estate,  and 

4  other  taxable  subjects  enumerated   in  schedule  A.,  of  this 

5  act,  which  were  his  property,  or  in  his  possession,  or  were 

6  the  subjects  of  taxation  on  the  first  day  of  April,  of  that 

7  year . 

Sec.  54.  Lists  of  taxables  of  testators,  intestates,  minors, 

2  lunatics,  insane  persons,  absentees,  and  other  estates  held 

3  in  trust,  shall  be  rendered  by  the  executor,  administrator, 

4  guardian,  agent,  trustee,  or  cesqui  que  trust,  as  the  case 

5  may  be. 

Sec.  55,  Keal  estate  shall  be  listed  in  the  county  where 

2  situated,  and,  where  a  tract  of  land  is  divided  by  a  county 

3  line,  shall  be  listed  in  the  county  where  the  larger  portion 

4  shall  be  situated,  except  when  the  owner  resides  in  one  of 

5  the  counties  in  which  a  portion  of  the  tract  is  situated ;  in 

6  which  case,  if  he  holds  the  lands  in  both  counties  under 
t  one  title,  he  shall  list  in  the  county  in  which  he  resides. 

8  Where  the  Pedee  and  Yadkin  rivers  shall  be  the  dividing 

9  line  between  counties,  in  that  case  the  land  shall  be  listed 
10  in  the  county  where  the  same  shall  be  situated. 

Sec.  56.  Where  any  tract  of  land  or  town  lot  shall  have 

2  been  divided,  after  valuation  by  the  board  of  valuation, 

3  the  taker  of  the  tax  list  shall  return  the  separate  valuation 


l862-'63]  Pwevenue  Bill.  19 

4  of  each  part,  making  the  aggregate  value  of  the  parts  equal 

5  to  the  board  valuation  of  the  entire  tract  or  lot. 

Sec.  57.  To  facilitate  the  collection  of  tax  on  collaterals, 

2  every  executor  or  administrator  shall  return,  in  his  inven- 

3  tory,  whether  the  estate  goes  to  the  lineal  or  collateral  re- 

4  lations  of  'the  deceased,  or  to  a  stranger ;  and  if  to  collat- 

5  erals,  the  degree  of  relationship  of  said  collaterals  to  the 

6  deceased,  under  a  penalty  of  one  hundred  dollars,  to  be  re- 

7  covered  in  the  name  and  to  the  use  of  the  State. 

Sec.  58.  Every  poll  that  is,  or  will  be  of  the  required 

2  age  on  the  first  day  of  July  of  any  year,  shall  be  listed 

3  that   year.     Every  owner,  if  in  the  State,  shall  list  his 

4  slaves  in  the  county  in  which  he  resides ;  and  if  the  own- 

5  er  be  a  non-resident  of  the  State,  or  a  refugee  from  his 

6  county,  the  hirer  or  person  who  has  the  slaves  in  posses- 

7  sion,  shall  list  the  same  and  pay  taxes.     Slaves  hired  out 

8  beyond  the  limits  of  the  State  shall  be  listed  by  the  own- 

9  ere  as  well  as  those  employed  within  the  State. 

Sec  5*9.  Such  slaves  and  other  taxable  personal  estate 

2  as  are  employed  on  the  land  of  the  owner,  shall  be  listed 

3  in  the  county  in  which  the  land  is  listed. 

Sec.  60.  Every  head  of  a  family,  or  owner  of  land  or 

2  town  lot,  who,  on  the  first  day  of  April,  shall  have  a  free 

3  person  of  color  as  a  member  of  his  family,  or  in  his  em- 

4  ployment,  or  living  on  his  land,  or  in  his  house,  shall  list 

5  such  person  for  taxation,  and  pay  the  tax. 

Sec  61.  Personal  property,  and  other  subjects  of  tax*- 

2  tion,  unless  otherwise  directed  m  section  55,  shall  be  listed 

3  in  the  district  where  the  owner  or  lister  resides;  but  if  the 

4  owner  reside  out  of  the  State,  tkey  shall  be  listed  in  the 

5  district  where  his  agent,  or  the  person  liable  for  the  tax 

6  may  reside. 

Sec  62.  At  the  time  and  place  appointed  by  the  taker 

2  of  the  tax  lists,  the  inhabitants  of  the  district  shall  atten,d, 

3  and  the  taker  of  the  list  shall  read  over  to  each  one  giving 

4  in  his  last,  all  the  articles  and  subjects  of  taxation,  and 

5  thereupon  he  shall  render  to  the  taker  of  the  list,  his  list  of 


20  Revenue  Bill.  [Session 

6  taxables,  and  at  the  same  time  take  the  following  oath  : 

7  "You,  A.  B  ,  do  solemnly  swear  that  you  have  rendered  a 

8  true  and  full  statement  of  all  subjects  of  taxation  which 

9  you,  in  your  own  right,  or  as  agent  of,  or  in  trust  for  any 

10  other  person,  or  in  any  other  capacity  are  by  law  required 

11  to  list  for  taxation,  according  to  your  best  knowledge,  in- 

12  formation  and  belief,  so  help  you  (rod." 

Sec.  63.  That  no  taker  of  a  tax  list  shall  take  the  list  of 

2  any  one  without  administering  the  oath  prescribed  in  sec- 

3  tion  62,  on  pain  of  paying  one  hundred  dollars  to  any  one 

4  who  will  sue  for  it ;  Provided,  That  females,  aged  and  in> 

5  firm  persons,  and  persons  not  resident  in  the  county,  or 

6  absent  from  the  county  during  the  days  of  listing  taxables, 

7  may  transmit  their  lists  to  the  taker  of  the  tax  list,  with  the 

8  foregoing  oath  subscribed  and  sworn  to  before  and  certi- 

9  fied  by  a  justice  of  the  peacey  which  list,  if  transmitted  to 

10  the  taker  of  tax  lists,  en  or  before  the  day  appointed  for 

11  taking  the  lists,  shall  be  entered  by  him  as  though  swora 

12  to  in  his  presence. 

Sec.  6±.  That  if  any  person  shall  refuse  to  take  the  oath 

2  prescribed  in  section  62  of  this  act,  he  shall  be  deemed 

3  guilty  of  a  misdemeanor,  and  the  taker  of  the   tax  lists 
£  shall  forthwith  commit  him  to  the  common  jail,  unless  he 

5  will  be  recognized,  with  sureties,  to  appear  at  the   next 

6  term  of  the  Superior  Court  of  the   county  to  answer  the 

7  charge,  and  on  conviction  or  submission,  he  shall  be  fined 

8  one  hundred  dollars,  at  least,  more  than  the  amount  of  his 

9  taxes. 

Sec.  65.  That  if  any  person  neglect  to  list  his  taxables 

2  on  the  day  or  days  appointed  for  that  purpose,  he  may  list 

3  at  any  tjme  before  the  lists  are  returned  to  the  Court  un- 

4  der  the  same  rules  and  regulations  as  laid  down  for  listing 

5  on  appointed  da*ys,  on  paying  to  the  person  taking  the  list 

6  twenty-five  cents,  as  compensation  for  his  extra  trouble. 

gsc.  66.  If  any  one  shall  be  charged  with  more  polls 

2  ojr  other  subjects  of  taxation  than  he  is  liable  for,  he  may 

3  apply  to  the  Qounty  £>ourt  for  relief,  and  if  the  Court 


lS62-'63.]  Revenue  Bill.  21 

4  shall  find  that  he  has  cause  for  complaint,  it  shall  direct  the 

5  Clerk  to  render  a  true  account  thereof,  and  the  account 

6  thus  rendered,  certified  by  the  Clerk,  shall  be  returned  to 

7  the  Comptroller,  who  shall  credit  the  Sheriff  with  the  over- 

8  charge  in  his  settlement  of  that  year. 

Sec.  67.  If  after  the  tax  list  shall  be  placed  in  the  hands 

2  of  the  Sheriff,  it  shall  be  made  to  appear  to  the  County 

3  Court,  that  there  is  any  clerical  error  therein,  whereby  any 

4  one  shall  be  charged  with  more  or  less  polls,  or  other  sub- 

5  jects  of  taxation,  or  a  greater  or  less  valuation  than  that 

6  fixed  by  the  board  of  assessors,  the  Court  shall  direct  the 

7  Clerk  to  enter  a  true  account  thereof  upon  his  minutes, 

8  which  he  shall  certify  to  the  Comptroller,  who  shall  deduct 

9  or  credit  the  Sheriff  accordingly,  in  his  settlement  of  that 
10  year. 

Sec.  68.  If  the  application  for  relief  be  made  to  the 

2  Court  after  the  Sheriff  shall  have  settled  the  accounts  with 

3  the  Comptroller,  the  Court,  (twelve  justices  being  present,) 

4  shall  carefully  examine  the  case,  and  if  in  its  opinion  the 

5  applicant  is  entitled  to  relief,  shall  direct  the  Clerk  to  re- 

6  cord  on  the  minute  docket,  the  cause  of  complaint,  and 

7  the  amount  which  in  the  opinion  of  the  Court  should  be 

8  refunded  to  the  applicant.     The  Clerk  shall  make  out  a 

9  copy  of  such  record,  certify  the  same  under  the  seal  of  the 

10  Court,  and  deliver  it  to  the  applicant,  who  shall  pay  to  the 

11  Clerk  a  fee  of  fifty  cents.     Such  copy  shall  then  be  trans- 

12  mitted  to  the  Comptroller  of  the  State,  who  on  finding 

13  the  proceedings  in   conformity  with  the  requirements  of 

14  this  section,  shall  credit  the  Treasurer  of  the  State  with  the 

15  amount  specified,  and  make  an  indorsement  to  that  effect 

16  on  the  transcript.     The  Treasurer  shall  on  presentation  of 

17  such  copy,  thus  indorsed,  pay  to  the  holder   of  the  same 

18  the  amount  to  be  refunded. 


2&  Kevenite  Bill.  [Sessioa 

ScSEDtTLE   B. 

Subjects  taxed  without  "being  listed. 

Sec.  69.  The  sheriff  shall  annually  collect  the  taxes  as  set 

2  forth  in  this  schedule,  and  grant  to  each  party  paying  the 

3  tax,  a  license  to  carry  on  his  business  until  the  first  day  of 

4  July  next  ensuing,  except  in  cases  where  the  tax  is  on 

5  non-resident  traders  in  slaves,  or  horses  and  mule  drovers, 

6  in  which  cases  no  license  shall  be  required. 

7  (1)  Every  company  of  circus  riders,  or  exhibitors  of  col- 

8  lections  of  animals,  seventy-live  dollars  for  each  county  in 

9  which  they  shall  perform  or  exhibit  for  reward.     Every 

10  separate  exhibition  (commonly  known  as  side-shows)  ae- 

11  companying  such  performers  or  exhibitors,  which  cannot 

12  be  seen  without  the  payment  of  a  separate  charge,  fifteen 

13  dollars  for  each  county  in  which  it  is  exhibited  for  reward. 
14:      (2)  Every  company  of  stage  or  theatrical  players,  or 

15  persons  performing  feats  of  strength  or  agility,  or  exhibit- 

16  ing  natural  or  artificial  objects,  except  amateur  performers, 

17  twenty  dollars  for  each  county  in  which  they  exhibit  for 

18  reward. 

19  (3)  Every  company  of  itinerant  singers,  or  performers 

20  on  musical  instruments,  or  dancers,  or  itinerant  companies, 

21  who  otherwise  exhibit  for  the  public  amusement,  ten  dol- 

22  lars  for  each  county  in  which  they  exhibit  for  reward. 

23  (4)  Every  insurance  company  incorporated  out  of  the 

24  State,  one  hundred  dollars  for  each  county  in  which  an 

25  agency  is  established. 

26  (5)  Every  agency  of  a  bank  incorporated  out  of  the 

27  State,  five  hundred  dollars. 

28  (6)  Every  money  or  exchange,  bond  or  note  broker, 

29  private  banker  or  agent  of  a  foreign  broker  or  banker, 

30  three  hundred  dollars  for  each  county  in  which  he  has  an 

31  office  or  place  of  business. 

32  (7)  Every  express  company,  fifty  dollars  for  each  county 

33  in  which  said  company  proposes  to  deliver  packages. 


1862-'63.]  Revenue  Bill.  23 

34  (8)  Every  public  billiard  table,  one  hundred  and  twenty- 

35  five  dollars ;    every    private   billiard    table,  twenty-five 

36  dollars. 

37  (9)  Every  public  bowling  alley,  whether  called  a  nine- 

38  pin  or  ten-pin  alley,  or  by  any  other  name,  fifty-dollars ; 

39  every  private  bowling  alley,  ten  dollars. 

40  (10)  Every  livery  stable,  or  place  where  horses  and  ve- 

41  hides  are  kept  for  hire,  fifty  dollars. 

42  (11)  Every  licensed  retailer  of  spiritous  liquors,  wines  or 

43  cordials,  or  retailer  of  malt  liquors,  sixty  dollars.     In  addi- 

44  tion  to  this,  such  retailer  shall  list  the  amount  of  liquors, 

45  wines  and  cordials  as  required  in  schedule  A.  of  this  act, 

46  and  pay  the  tax  there  imposed. 

47  (12)  Every  non-resident  of  the  State,  who,  in  person  or 

48  by  agent,  shall  purchase  any  6lave  or  slaves  in  this  State, 

49  shall  immediately  after  such  purchase,  become  liable  to 

50  pay  a  tax  of  one-half  of  one  per  cent,  on  the  amount  of  his 

51  purchase,  and  upon  his  neglect  or  failure  to  pay  such  tax, 

52  he  shall  forfeit  and  pay  the  sum  of  one  hundred  dollars, 

53  which  shall  be  collected  by  the  sheriff,  one-half  to  his  own 

54  use,  and  the  other  half  to  the  use  of  the  State.     When  the 

55  purchase   was  made  by   an  agent,  such  agent  shall  be 

56  equally  liable  for  the  tax  and  forfeiture  with  his  principal. 

57  (13)  Every  non-resident  of  the  State,  who  either  in  person 

58  or  by  agent  brings  a  slave  or  slaves  into  the  State  and  sells, 

59  shall  pay  one-half  of  one  per  cent  on  the  amount  of  each 

60  sale  effected.    If  he  fail  to  pay  this  tax,  the  purchaser  shall 

61  be  liable  for  the  same,  and  the   sheriff  of  the   county  in 

62  which  the  sale  was  made  or  in  which  the  purchaser  resides, 

63  shall  collect  by  distress  or  otherwise  out  of  the  seller,  if  to 

64  be  found  in  his  county,  and  if  the  seller  is  not  to  be  found, 

65  out  of  the  buyer. 

66  (14)  Every  buyer  or  seller  of  slaves  shall  be  held  to  be  a 

67  non-resident  of  the  State,  unless  he  produce  satisfactory 

68  evidence  to  the  sheriff  that  he  is  a  resident. 

69  (15)  Every  person  that  sells  playing  cards,  a  sum  equal  to 


24  Revenue  Bill.  [Session 

70  thirty-five  cents  per  pack  on  all  cards  sold  by  him  during 

71  the  year. 

72  (16)  Every  person  that  for  himself  or  as  agent  for  another 

73  at  his  regular  place  of  business  sells  riding  vehicles  manu- 

74  facturcd  out  of  this  State,  one  per  cent  on  his  sales. 

75  (17)  Every  auctioneer,  on  all  goods, wares  or  merchandise 

76  placed  in  his  hands  by  a  merchant  resident  in  the  State, 

77  (whether  owner  or  not,)  or  by  a  commission    merchant,. 

78  one  per  cent,  on  gross  amount  of  sales,  and  if  by  itinerant 

79  traders  or  such  as  are  not  residents  of  the  State,  five  per 

80  cent,  on  gross  amount  of  sales,  subject  to  all  the  regula- 

81  tions  and  exemptions  set  forth  in  the  tenth  chapter  Re- 

82  vised  Code,  entitled  auctions  and  auctioneers. 

83  (18)  Every  merchant,  merchant-tailor,  jeweller,  grocer,, 

84  druggist,  apothecary,produce  dealer,commission  merchant 

85  factor,  produce  broker,  and  every  other  trader, who,  as  prin- 

86  cipal,  or  agent  for  another,  carries  on  the  business  of  buy" 

87  ing  and  selling  goods  or  wares,  merchandise  of  whatsoever 

88  name  or  description,  and  who  is  not  taxed  on  his  purchases 

89  in  some  other  paragraph  of  this  schedule,  one-half  of  one 

90  per  cent,  on  the  total  amount  of  his  purchases,  whether 

91  made  in  or  out  of  the  State,  for  cash  or  on  credit:  Pro- 

92  videdj  That  the  value  of  articles  which  are  received  in 

93  payment  of  goods  sold  at  the  usual  place  of  business  shall 

95  not  be  estimated  in  the  amount  of  purchases. 

96  (19)  Every  dealer  in  ready-made  clothing,  (ready-made 

97  garments  for  males,)  one  and  one-half  per  cent,  on  total 

98  amount  of  purchases. 

99  (20)  Every   person,   who   for   himself,  or  as  agent  for 

100  another  yells  patent  medicines  or  nostrums,  ten  per  cent. 

101  on  amount  of  his  sales. 

102  (21)  Every  horse  or  mule  drover,  or  person  who  receives 

103  horses  or  mules  to  sell  for  another,  one  per  cent,  on  the 

104  amount  of  each  sale,  due  as  soon  as  the  sale  is  effected, 

105  and  upon  his  neglect  or  failure  to  pay  such  tax  in  every 

106  county  in  which  he  sells,  he  shall  forfeit  and  pay  the  sum 

107  of  one  hundred  dollars,  which  shall  be   collected  by  the 


1862-'63.]  Revenue  Bill. 


25 


108  Sheriff,  by  distress  or  otherwise,  one-half  to  his  own  use, 

109  and  one-half  to  the  use  of  the  State. 

110  (22)  Every  stud-horse  or  jackass  let  to  mares  for  a  price, 

111  belonging  to  a  non-resident  of   the   State,  ten  dollars' 

112  unless  the  highest  price  demanded  for  the  season,  for  one 

113  mare,  shall  exceed  that  sum,  in  which  case,  the  amount 

114  thus  demanded  shall  be  paid  for  the  license.     The  pay- 

115  ment  to  one  Sheriff,  and  the   license  under  his  hand, 

116  shall  protect  the  subject,  in  this  paragraph  taxed,  in  any 

117  county  of  this  State.     Every  such  stud-horse  or  jackass 

118  shall^be  considered  as  belonging  to  a  non-resident,  unless 

119  the  Sheriff  is  furnished  with  satisfactory  evidence  that 

120  the  owner  is  a  resident  of  the  State. 

121  (23)  Every  person  that  peddles  goods,  wares  or  mer- 

122  chandise,  not  the  growth  or  manufacture  of  this  State,  or 

123  any  drugs,  medicines  or  nostrums,  whether  such  person 

124  travel  on  foot,  with  a  conveyance,  or  otherwise,  shall  first 

125  have  proved  to  the  county  court  that  he  is  a  citizen  of 

126  the  Confederate  States,  and  is  of  good  moral  character,  and 

127  shall  have  obtained  from  the  court  (who  may,  in  its  dis- 

128  cretion,  make  or  refuse)  an  order  to  the  Sheriff  to  grant 

129  him  pedlar's  license,  to    expire  on  the  1st  of  July&next 

130  ensuing.  And  the  Sheriff,  on  production  of  a  copy  of  such 

131  order,  certified  by  the  clerk  of  said  court,  shall  grant  such 

132  license  for  his  county  on  receipt  of  forty  dollars  tax  :  Pro- 

133  moled,  That  not  more  than  one  person  shall  peddle  under 

134  one  license.   (2)  That  any  person  who  temporarily  carries 

135  on  a  business  as  merchant  in  any  public  place  and  then  re- 

136  moves  his  goods,  shall  be  deemed  a  peddler.  (3)  That  noth- 

137  ing  in  this  act  contained,  shall  prevent  any  person  from 

138  freely  selling  live  stock,  vegetables,  fruits,  oysters,  fish, 

139  books,  charts,  maps,  printed  music,  or  the  articles  of  his 

140  own  growth  or  manufacture. 

141  (24.)  Every  itinerant  who  deals  in  or  puts  up  lightning 

142  rods,  or  who  sells  spirituous  liquors,  wines  or  cordials,  in 

143  quantities  from  one  quart  to  one  barrel,  shall  be  under 

144  the  same  rules  and  restrictions,  and  be  liable  to  the  same 


26  Revenue  Bill.  [Session 

145  tax  as  pedlars,  except  that  no  order  from  court  shall  be 

146  required  to  entitle  him  to  a  license  :  Provided,  That  any 

147  person  shall  be  permitted  to  sell  any  spirituous  liquors, 

148  wines  or  cordials,  made  from  the  products  of  his  own 

149  farm,  without  paying  the  tax  in  this  paragraph  imposed. 

150  (25.)  Every  company  of  gypsies,  or  any  strolling  com- 

151  pany  of  persons  who  make  a  support  by  pretending  to 

152  tell  fortunes,   horse  trading,  tinkering  or  begging,  one 

153  hundred  dollars  in   each  county  in  which  they  offer  to 

154  practice  any  of  their  crafts,  recoverable  out  of  any  prop- 

155  erty  belonging  to  any  one  of  the  company.     But  nothing 

156  herein  contained  shall  be  so  construed  as  to  exempt  them 

157  from  indictment,  or  any  other  penalties  now  imposed  by 

158  law. 

159  (26.)  Every  freeman  that  shall  arrive  at  age  after  the 

160  first  day  of  July,  of  every  year,  may  pay  his  poll  tax  for 

161  State  purposes  for  that  year  to  the  sheriff,  or  to  his  depu- 

162  ty,  before  the  election,  without  listing. 

163  (27.)  If  any  person  bound  to  list  property  in  his  own 

164  right,  or  the  right  of  another,  shall  fail  to  list  the  same, 

165  or  any  part  thereof,  the  sheriff  shall  collect  from  him  and 

166  of  his  own  proper  estate,  double  the  tax  imposed  on  the 

167  property  or  subject  not  listed. 

Sec.  70.  The  County  Courts  may  release  any  person  from 

2  the  payment  of  a  double  tax,  for  failing  to  list  his   taxa- 

3  bles,  in  cases  where  it  shall  appear  to  the  Court  by  satis- 

4  factory  evidence,  that  such  failure  occurred   by  reason  of 

5  sickness  of  the  party  at  the  time  when  the  list  was  taken, 

6  or  when  it  may  appear  that  he  rendered  a  list,  and  his 

7  name  was  omitted  to  be  entered,  or  was  omitted  in  the 

8  duplicate  prepared  by  the  taker  of  the  tax  lists  to  be  re- 

9  turned  to  the  Clerk,  or  for  other  sufficient  cause   to  be 
10  judged  of  by  the  Court. 

Sec.  71.  On  personal  property  in   the   hands  of  execu- 

2  tors  and  administrators,  bequeathed  to,  or  as  distributive 

3  shares  to  collateral  relations  or  strangers,  as  set  forth  in 

4  schedule  A,  in  connection  with  real  estate  descended  or 


1862-'63.]  Kevenuk  Bill.  27 

5  devised  to  collateral  relations  or  strangers,  the  tax  shall  be 

6  paid  to  the  Sheriff  direct. 

Sec.  72.  Every  person  who  is  intended  to  be  taxed  in 

2  paragraps  15,  16,  17,  18,  19,  20  and  23,  of  schedule  B  and 

3  shall  have  been  carrying  on  his  business  12  months  before 

4  the  first  day  of  July  of  any  year,  shall  render  to  the  Sher- 

5  iff  a  statement  of  the  amount  of  his  purchases  of  taxable 

6  articles,  (or  sales  thereof  as  the  said  paragraphs  may  re- 

7  quire,)  during  the  year  ending  on  the  first  day  of  July, 

8  and  shall  sign  and  swear  to  an  affidavit  that  his  purchases 

9  (or  sales  as  may  be  required,)  during  that  period,  did  not 

10  exceed  the  amount  stated,  and  on  his  paying  the  taxes  im- 

11  posed  and  enumerated  in  schedule  B,  shall  be  entitled  to 

12  a  license  to  carry  on  his  business  until  the  first  of  July 

13  next  ensuing. 

Sec.  73.  Every  person  who  is  intended  to  be  taxed  in 

2  paragraphs  15,  16,  17,  18,  19,  20  and   23,  of  schedule  B, 

3  commencing  to  do  business,  or  who  shall  not  have  been 

4  doing  business  for  12  months  before  the  first  of  Jul}r,  shall 

5  pay  at  the  end  of  the  year  for  which  his  license  is  issued, 

6  the  taxes  on  his  purchases  or  sales,  as  set  forth  in  said 

7  paragraphs  ;  and  to  secure  the  same,  he  shall,  before   li- 

8  cense  is  delivered,   enter  into  bond  with  good   sureties, 

9  payable  to  the  State  of  North  Carolina,  in  such  sum  as 

10  the  Sheriff  may  deem  sufficient,  conditioned  that  he  will 

11  render  a  true  statement  of  his  purchases  or  sales,  as  by 

12  this  act  required,  for  the  period  embraced  in   his  license, 

13  and  pay  his  taxes  thereon  on  the  first  day  of  July,  when 

14  his  license  shall  expire. 

Sec.  74.  Every  person  who  shall  carry  on  any  business 

2  intended  to  be  taxed  as  per  schedule  B,  without  having 

3  previously  obtained  a  license  as  required,  shall,  in  addition 

4  to  the  taxes,  forfeit  and  pay  one  hundred  dollars,  to  be 

5  collected  by  distress  or  otherwise,  by  the  Sheriff,  one-half 

6  to  his  own  use,  and  the  other  half  to  the  use  of  the  State. 

Sec.  75.  Every  person  intended  to  be  taxed,  by  para- 
2  graphs  1,  2,  3,  22,  23,  24,  25  and  26,  of  schedule  B.,  shall 


28  Ketenue  Bill.  [Session 

3  show  his  license  to  any  Justice  of  the  Peace  or  Constable 

4  who  may  demand  a  view  thereof;  and  it  shall  be  the  duty 

5  of  every  Constable  to  demand  such  a  view ;  and,  if  such 

6  person  fail  to  exhibit  his  license,  on  demand  thus  made, 

7  he  shall  forfeit  and  pay  one  hundred  dollars,  recoverable 

8  on  a  warrant  before  a  Justice  of  the  Peace  ;   one  half  to 

9  the  person  suing  out  the  warrant,  and  the  other  half  to  the 

10  use  of  the  State,  to  be  paid  over  to  the  Sheriff  and  accoun- 

11  ted  for  as  taxes. 

Sec.  76.  Every  Sheriff  shall  keep  a  record  of  the  taxes 

2  collected  by  him  from  the   Clerks  of  Courts   and  under 

3  schedule  B,  of  this  act,  and  of  all  forfeitures,  arrears  for 

4  insolvents,  double  taxes  and   taxes  on  unlisted  subjects, 

5  and,  on  or  before  the  second  Monday  in  August,  shall  de- 

6  liver  to  the  Clerk  of  the  County  Court,  a  statement  setting 

7  forth  all  the  sums  received  to  that  date,  and  not  previously 

8  accounted  for,  the  date  of  receipt,  the  person  from  whom 

9  received,  the  amount  received  from  each  person,  the  sub* 

10  jects  on  which  received,   and  the  aggregate  amount,    ac- 

11  companied  by  an  affidavit,  signed  and  sworn  to  before  the 

12  Clerk  and  attested  by  him,  that  the  statement  is  correct, 

13  and  that  no  receipt  has  been  omitted.     And  the  Clerk, 

14  before  the  third  Monday  in  August,  shall  send  a  duplicate 

15  of  said  statement  and  affidavit  to  the  Comptroller  of  the 
10  State,  register  the  same  in  a  book  kept  in  his  office  for  that 

17  purpose,  and  keep  a  copy  of  the  same  posted  in  a  con- 

18  spicuous   place  in  the  Court   House,   until  the  first  day 

19  of  January  next  ensuing. 

Sec.  77.  The  Clerk,  on  application  of  the  Sheriff,  shall 

2  deliver  to  him  a  true  abstract  of  such  return,   which  the 

3  Sheriff  shall  deliver  to  the  Comptroller  when  he  settles  his 

4  accounts  ;  and  if  any  Sheriff  shall  fail  to  deliver  such  ab- 

5  stract  to  the  Comptroller,  the  Comptroller  shall  add  to  the 

6  taxes  for  which  such  Sheriff  is   liable,  one  thousand  dol- 

7  lars,  and  so  report  his  account  to  the  Treasurer. 

Sec.  78.  If  any  Clerk  shall  fail  to  perform  any  of  the 
2  duties  required  in  the  preceding  three  sections  of  this  act, 


1862-63.]  Revenue  Bill. 


29 


3  or  shall  falsely  certify  to   the  abstract  of  the  Sheriff's   re- 

4  turn,  he  shall  be  deemed  guilty  of  a  misdemeanor,  and  on 

5  conviction,  shall  be  removed  from  office. 

Sec.  79.  If  any  person  taxed  in  schedule  B  of  this  act, 

2  refuses  or  fails  to  pay  the  taxes  imposed,  and  leaves  the 

3  county  before  the  Sheriff  can   collect  the   forfeiture,  the 

4  Sheriff,  in  his  own  name,  may  recover  the  tax  and  forfeit- 

5  ure  out  of  the  delinquent,  in  any  Superior   Court   of  the 

6  State.    The  tax  ^ud  forfeiture,  when   collected,  shall   be 

7  paid  over  by  the  Sheriff,  as  originally  required. 

Sec.   80.  The   following  subjects    shall    be  taxed,    the 

2  amounts  specified,  and  the  taxes  collected  and  accounted 

3  for  thus : 

(1)  Every  corporation  that  might  become  incorporated 

2  by  letters  patent,  under  the  provisions  of  chapter  26,  Re- 

3  vised  Code,  entitled  "Corporations,"   but  shall  fail  to  do 

4  so,  and  apply  to  the  General  Assembly  and  obtain  a  spe- 

5  cial  act  of  incorporation,  or  shall  obtain  an  act  to  amend 

6  their  charter,  whether  it  had  been  secured  by  letters  pat- 

7  ent  under  said  law  by  a  special  act,  twenty-five  dollars  for 

8  each  act  to  incorporate  or  to  amend;  which  tax  shall  be 

9  paid  to  the  Treasurer  of  the  State. 

10  (2)  No  corporation  shall  organize  under  such  special  act 

11  of  incorporation  obtained  as  set  forth  in  the  preceding  sec- 

12  tion,  or  derive  any  benefit  under  such  act  to  amend  their 

13  charter,  until  it  shall  first  have  obtained   a  certified    copy 

14  of  such  act  from  the  Secretary  of  State,  and  the  Secretary 

15  shall,  in  no  case,  furnish  such  copy,  until  the  company  ap- 

16  plying  shall  have  delivered  to  him  the  Treasurer's  receipt 

17  for  the  tax  assessed  in  the  preceding  seclion  ;  which   re- 

18  ceipt  the  Secretary  shall  file  in  his  office. 

19  (3)  Every  marriage  license,  one  dollar;  every  mortgage 

20  deed,  marriage  contract,  and  deed  in  trust,  made  to  secure 

21  debts  or  liabilities,  one  dollar ;  and  every  other  deed  con- 

22  veying  title  to  real  estate  where  the  consideration  is  three 

23  hundred  dollars  or  upwards,  fifty  cents,   payable   to   the 

24  Clerk  of  the  County  Court.     No   Clerk  shall  grant  such 


30  Kevenue  Bill.  [Session 

25  license,  or  admit  to  probate  such  instrument,  until  the  tax 

26  shall  have  been  paid,  and  the  receipt  shall  be  endorsed  on 

27  such  license  or  instrument  and  be  registered  with  the  same. 

28  (4)  Every  broker,  not  a  resident  of  the  State,  shall  pay 

29  to  the  cashier  of  the  bank  from  which  he  draws  any  ex- 

30  change  or  specie,  one-quarter  of  one  per  cent,  on  all  such 

31  sums  drawn,  to  be  accounted  for  to  the  State  Treasury  by 

32  the  said  cashier  on  oath. 

Sec.  81.  Every  Clerk  shall  keep  a  Record  of  the  taxes 

2  received  by  him,  and  to  the  County  Court  next  preceding 

3  the  first  of  July  of  each  year,  on  the  first  day  of  the  term, 

4  shall  return  a  statement  setting  forth  the  date  of  each  re- 

5  ceipt,  the   person  from  whom   received,   the  subject  on 

6  which  received,  the  amount  received  from  each  person, 

7  and  the  aggregate  amount  received  up  to  that  date,  and 

8  not  previously  accounted  for  ;  and  to  this  statement  the 

9  Clerk  shall  attach  an  affidavit  that  such  statement  is  cor- 

10  rect,  and  that  no  receipt  by  himself  or  a  deputy  of  his, 

11  has  been  omitted  ;  which  affidavit  shall  be  sworn  to  and 

12  subscribed  in  presence  of  the  chairman  of  the  Court,  who 

13  shall  attest  the  same.     And  the  County  Court  Clerk  shall 

14  record  such  statement  and  affidavit  in  a  book  kept  for  that 

15  purpose  in  his  office,  and  keep  a  copy  of  the  same  posted 

16  in  some  conspicuous  place  in  the  Court  House,  from  the 

17  time  at  which  the  return  shall  be  made,  until  the  first  day 

18  of  January  next  ensuing.     And  on  or  before  the  second 

19  day  of  the  term,  the  Clerk  shall  pay  the  Sheriff  the  amount 

20  of  the  taxes  received,  as  set  forth  in  said  return,  less  three 

21  per  cent,  commissions,  for  receiving  and   accounting  for 

22  said  taxes. 

Sec.  82.  If  any  Clerk  shall  fail  to  perform  any  duties 

2  required  in  the  preceding  section,   he   shall  be   deemed 

3  guilty  of  a  misdemeanor,  and  on  conviction  shall  be  re- 

4  moved  from  office.     And  if  any  Clerk  shall   fail  to  pay 

5  over  to  the  Sheriff  the  amount  of  the  taxes  in  his  hands 

6  on  the  day  specified,  the  Sheriff  shall  inform  the  County 

7  Solicitor  of  the  default,  and  the  County  Solicitor  shall 


1862-63.]  Kevenub  Bill.  31 

8  bring  suit  on  his  bond,  and  shall  recover,  in  addition  to  the 

9  taxes  withheld  or  not  accounted  for,  one  hundred  dollars, 

10  and  the  whole  recovery  shall  be  paid  into  the  Treasury  by 

11  the  Sheriff. 

Sec.  83.  The  Sheriffs,  and  all  receivers  of  public  moneys, 

2  shall  yearly  settle  their  accounts  with  the  Comptroller,  be- 

3  tween  the  last  day  of  July  and  the  first  day  of  October, 

4  (unless  where  the  settlement  of  such  persons  may  be  spe- 

5  cially  directed  to  be  made  in  another  manner,  or  at   ano- 

6  ther  time,)  so  that  it  may  be  known  what  sum  each  one 

7  ought  to  pay  into  the  Treasury  ;  and  the  Comptroller  shall 

8  forthwith  report  to  the  public  Treasurer  the   amount  due 

9  from  each  accountant,  setting  forth  therein  (if  a   Sheriff's 

10  account)  the  net  amount   due   from   the   Sheriff  to   each 

11  fund  ;  and  therefor  the  Treasurer  shall   raise   an   account 

12  against  such  person,  and  debit  him  accordingly. 

Sec.  84.  The  Sheriff  in  making  his  settlement,  as  afore- 

2  said,  shall  designate  in  a  list  by  him  rendered  at  the  time, 

3  the  different  sources  from  which  were  raised  the  taxes  ac- 

4  counted  for  by  him,  and  the  particular  amount  of  tax  re- 

5  ceived  from  each  source ;  and  the  Comptroller  shall  give 

6  to  each  Sheriff  a  certified  copy  of  such  list,  which  the  Sher- 

7  iff  shall  deposit  with  the  Clerk  of  the  County  Court  of  his 

8  county,  for  public  inspection  ;  in  such  settlement  the  Sher- 

9  iff  shall  be  charged  with  the  amount  of  public  tax  as  the 

10  same  appears  by  the  tax  list  transmitted  to  the  Comptrol- 

11  ler ;  also,  with  all  double  taxes,  and   taxes  on   unlisted 

12  property  by  him  received,  and  with  all  other  tax  which  lie 

13  may  have  collected,  or  lor  which  he  is  chargeable. 

Sec  85.  He  shall  be  credited  (1)  with  the  amount  of 

2  State  tax  on  land  bid  off  by  the  State,  with  the  cost  attend- 

3  ant  on  the  sale  and  procuring  the  title,  and  with  commis- 

4  sions  on  the  whole,  including  the  county  revenue,  on  pro- 

5  ducing  the  certificate  of  the  secretary  of  State,  as  is  pro- 

6  vided  in  section  48  of  this  act.      (2)  With  all  insolvent 

7  taxables  allowed  by  the  court  as  hereinafter  provided  ;  and 

8  when  the  sheriff  shall  be  required  to  settle  before  such 


32  Revenue  Bill.  [Session 

9  taxables  are  allowed,  he  shall  be  credited  with  them  in 

10  the  next  year's  settlement,  or  the  sheriff  may  at  any  time 

11  thereafter,  on  producing  certificates  of  such  taxables  al- 

12  lowed,  procure  an  order  from  the  Comptroller  on  theTrea- 

13  surer  for  the  amount  thereof.      And,  in  like  manner,  the 

14  sheriff  shall  have  credit  for  any  overpayment  made  in  for- 

15  mer  settlement,  bj  reason  of  any  error  in  the  clerk's  ab- 

16  stract  of  taxables. 

Sec.  $6.  ~No  insolvent  taxables  shall  be  credited  to  the 

2  sheriff  in  his  settlement  with  the  Comptroller,  but  such  as 

3  shall  be  allowed  by  the  county  court ;  a  list  whereof,  con- 

4  taining  the  names  and  amounts,  and  subscribed  by  the 

5  sheriff,  he  shall  return  to  the  court  at  some  term  preced- 

6  ing  said  settlement,  and  the  same  shall  be  allowed  only  on 

7  his  making  oath  that  he  could  not  find  in  the  county,  pro- 

8  perty  of  the  tax-payer,  wherewith  to  discharge  his  taxes, 

9  or  such  part  thereof  as  is  returned  unpaid  ;  and  that  the 

10  persons  contained  m  the  list  were  insolvent,  at  and  during 

11  the  time,  when,  by  law,  he  ought  to  have  endeavored  to 

12  collect  their  taxes;  such  list  shall  be  recorded  on  the  min- 

13  utes  of  the  court,  and  a  copy  thereof,  within  ten  days  after 

14  its  return,  shall  be  set  up  by  the  clerk  in  some  public  part 

15  of  the  court  house  :  Provided,  That  when  the  sheriff  may 

16  be  desirous  of  obtaining  his  allowance  for  insolvent  poll  tax, 
IT  that  instead  of  swearing  to  his  list,  as  the  law  now  directs, 

18  the  same  may  be  submitted  to  the  county  court,  a  majori- 

19  ty  of  justices  being  present,  who  shall  consider  and  examine 

20  said  sheriff's  list,  and  make  him  such  allowance  as  they 

21  may  think  just  and  proper. 

Sec.  87.  If  any  sheriff  shall  return  to  court  as  insolv- 

2  ent,  the  name  of  a  person  who  is  not  listed,  or  has  paid 

3  his  taxes  for  the  year,  or  shall,  by  himself  or  his  deputy, 
\  collect  from  any  person  his  tax  for  the  year,  for  which  he 
i  has  been  returned  an  insolvent,  without  accounting  for  the 
>  same  ;  or  if  any  clerk  shall  fail  to  record  or  set  up  the  re- 
turns, as  required  in  the  preceding  section,  the  person  so 
offending  shall  forfeit  and  pay  to  the  State  one  hundred 


1862-'63.]  Revenue  Bill.  33 

9  dollars,  and  the  county  solicitor  shall  prosecute  a  suit  for 
10  the  same. 

Sec.  88.  Every  sheriff  or  other  person  allowed  by  law  to 

2  collect  and  account  in  his  stead,  on  settling  his  accounts  with 

3  the  Comptroller,  shall  take  the  following  oath,  administered 

4  by  the  Comptroller,  and  subscribe  the  same  in  the  presence 

5  of  the  Comptroller,  by  whom  it  shall  be  attested  ;  and  the 

6  Comptroller  shall  make  no  settlement  with  the  sheriff,  or 

7  any  one  in  his  stead,  unless  he  shall  have  sworn  to  and  sub- 

8  scribed  the  oath  as  hereby  required :  UI,  A.  B.,  sheriff  of 

9  the  county  of ,  do  on  this  the day  of , 

10  one  thousand  eight  hundred  and ,  make  oath  that  the 

11  list  now  given  in  by  me,  is  to  the  best  of  my  knowledge 

12  and  belief,  complete,  perfect  and  entire,  and  doth  contain 

13  the  full  amount  of  all  moneys,  by  me  or  for  me  received, 
14:  or  which  ought  to  have  been  received,  on  account  of  the 
15  public  taxes  for  the  year  one  thousand  eight  hundred  and 
16 ,  on  listed  and  unlisted  property  ;   and  all  double 

17  taxes,  and  all  taxes  received  from  clerks  of  courts,  and 

18  from  insolvents  not  heretofore  accounted  for,  and  all  taxes 

19  received,  or  which  ought  to  have  been  received  from  any 

20  other  and  all  other  sources  whatsoever.     And  I  do  further 

21  make  oath,  that  if  I,  or  any  person  for  me,  shall  hereafter 

22  collect  any  unpaid  tax  now  due,  and  not  rendered  in  said 

23  list,  I  will  render  a  true  account  thereof,  within  one  year 

24  after  collecting  the  same." 

Sec.  89.  If  the  Comptroller  at  any  time  shall  have  just 

2  cause  to  suspect  that  any  sheriff,  or  other  person  account- 

3  ing  in  his  stead,  may  have  made  a  false  return,  or  sworn 

4  falsely  in  any  matter  relative  to  the  collecting  or  account- 

5  ing  for  any  tax,  he  shall  thereof  inform  the  officer  prose- 

6  cuting  in  the  superior  court  of  the  county  wherein  the  of- 
1  7  fence  was  committed,  who  shall  take  such  steps  as  public 

8  justice  may  demand. 

Sec.  90.  The  Sheriff  for  his  services  in  collecting  and 

2  paying  the  public  taxes  into  the  treasury,  shall  receive  a 

3  compensation  of  two  per  cent,  on  the  net  amount  received 

3 


34  Keventje  Bill.  [Session 

4  by  him  from  the  clerk,  for  taxes  imposed  by  schedule  C.  of 

5  this  act,  and  four  per  cent,  on  the  amount  of  taxes  collected 

6  from  every  other  source,  to  be  deducted  in  the  settlement 

7  of  his  account  with  the  Comptroller.     For  collecting  and 

8  paying  county  taxes  (for  whatever  purpose  laid,)  the  Sheriff 

9  shall  receive  the  same  per  centum  compensation  as  above 
10  allowed  on  public  taxes. 

Sec.  91.  And  for  his  settlement  with  the  Treasurer,  he 

2  shall  be  paid  by  the  Treasurer  three  dollars  for  each  day 

3  he  may  be  necessarily  engaged  therein,  and  two  dollars 

4  for  every  thirty  miles  of  twice  the  estimated  distance  from 

5  his  home  to  the  seat  of  government,  by  the  most  usual 

6  common  highway. 

Sec.  92.  In  every  case  of  failure  by  a  Sheriff  or  other 

2  accounting  officer,  to  settle  his  accounts  within  due  time, 

3  or  to  take  the  oath  required  on  his  settlement,  the  Conrp- 

4  troller  shall  forthwith  report  to  the  Treasurer  the  account 

5  of  such  Sheriff  or  officer,  deducting  therefrom  nothing  for 

6  commissions,  or  insolvents,  but  adding  thereto  one  thousand 

7  dollars,  for  the  amount  of  taxes  supposed  not  to  appear  in 

8  the  list  transmitted  by  the  clerk ;  and  if  the  whole  amount 

9  be  not  paid,  the  Treasurer,  on  motion  of  the  Attorney  Gen- 

10  eral  in  the  Superior  Court  of  Wake  county,  at  the  first 

11  court  after  the  default  shall  have  occurred,  shall  recover 

12  judgment  against  such  defaulting  officer  and  his  sureties, 

13  for  the  amount  reported  against  him,  without  other  notice 

14  than  is  given  by  the  delinquency  of  the  officer. 

Sec.  93.  The  Clerk  of  the  County  Court,  at  the  same 

2  time  when   he  transmits  to  the  Comptroller  the  tax  list, 

3  shall  transmit  to  him  also  a  copy  certified  under  the  seal 

4  of  the  court,  of  the  official  bond  of  the  Sheriff,   condi- 

5  tioned  for  the  collection,  payment  and  settlement  of  the 

6  public  taxes,  upon  the  pain  for  his  default,  of  forfeiting 

7  to  the  State  oue  thousand  dollars;  which  the  Treasurer 

8  shall  and  is  hereby  specially  charged    to  collect  in  like 

9  manner  and  at  such  time  as  is  provided  in  the  preceding 
10  section. 


1862-'63.]  Revenue  Bill.  35 

Seo.  94.    The  register  of  every  county  yearly,  on  or  be- 

2  fore  the  first  day  of  September,  shall  transmit  to  the  Comp- 

!  3  troller  a  certified  copy  of  the  bond  of  the  Clerk  of  the 

4  County  Court,  as  the  same  is  registered,  upon  pain  of  for- 

5  feiting  for  his  default  to  the  State,  one  thousand  dollars ; 

6  which  the  Treasurer  is  hereby  specially  charged  to  collect, 

7  in  like  manner  and  time,  as  is  provided  in  section 

8  of  this  act. 

Sec.  95.  In  all  suits  directed  by  any  law  to  be  instituted 

2  on  motion  of  the  Attorney  General,  at  the  instance  of  the 

3  Treasurer  or  Comptroller,  against  any  Sheriff  or  Clerk, 

4  and  his  sureties,  a  copy  of  the  bond  of  such  officer,  certi- 

5  fied  as  aforesaid,  and  sent  to  the  Comptroller,  and   by  the 

6  Comptroller  certified,  together  with  the  default  under  his 

7  hand,  shall  be  deemed  sufficient  evidence  of  the  execution 

8  of  such  bond,  and  the  default  of  the  officer,  to  allow  the 

9  judgment  to  be  entered. 

Sec.  96.  And  in  case  of  the  default  by  the  Register  to 

2  duly  certify  and  transmit  the  bond  of  the  Clerk  in  proper 

3  time,  the  Comptroller  shall  forthwith  proceed  to  procure 

4  such  certiMed  copy,  and  also  a  copy  of  the  bond  of  the 

5  Register,  certified  by  the  keeper  thereof,  and  shall  proceed 

6  in  the  manner  hereinbefore  provided,  against  them  and 

7  their  sureties,  at  the  first  Superior  Court  in  Wake  County, 

8  after  copies  shall  have  been  procured. 

Sec  97.  In  every  case  of  default  by  any  Clerk,  Sheriff, 

2  or  taker  of  the  tax  list,  or  assessor  of  the  value  of  property 

3  in  the  discharge  of  any  of  the  duties  of  this  act,  imposed 

4  on  any  of  them,  where  no  penalty  is  provided,  the  default- 

5  ing  officer  shall  forfeit  and  pay  to  the  State,  for  each  de- 

6  fault,  one  hundred  dollars.     And  all  the  penalties,  by  this 

7  act  imposed  on  such  officers,  for  the  sole  use  of  the  State, 

8  may,  when  there  is  no  special  mode  provided  for  recover- 

9  ing  the  same,  be  recovered  in  the  name  of  the  State,  at 

10  the  instance   of  the  Treasurer,  or  on  motion  of  the  Attor- 

11  ney  General,  or  any  of  the  Solicitors  of  the  State. 

Sec.  98.  The  certificate  of  the  Treasurer  or  Comptroller 


36  Revenue  Bill.  [Session 

2  of  any  matter  of  default  in  any  of  said  officers,  occurring 

3  at  the  office  of  the  Comptrollor  or  Treasurer,  and  copies  of 

4  any  papers,  in  said  offices  duly  certified   by   the   proper 

5  keeper  thereof,  shall  be  admitted  as  evidence  in  any  suit 

6  or  prosecution  whatsoever  against  them  or  others,  and 

7  about  any  other  matter  whatsoever. 

Sec.  99.   The  Treasurer  may,  on  motion,  obtain  judg- 

2  ment  in  any  court  of  record,  against  any  person  indebted 

3  to  the  State,  in  the  same  manner,  and  under  the  same 

4  rules  and  regulations  which  are  prescribed  in  case  of  de- 

5  linquent  Sheriff's ;  and  the  court  shall  award  execution, 

6  though  the  amount  of  the  claim  be  within  the  jurisdiction 

7  of  a  justice  of  the  peace. 

Sec.  100.  If  any  person  shall  wilfully  and  corruptly  com- 

2  mit  perjury  in  any  oath  required  to  be  taken  or  adminis- 

3  tered  by  any  section  of  this  act,  such  person  shall  be  deemed 

4  guilty  of  a  misdemeanor,  and  on  conviction,  shall  be  sub- 

5  ject  to  the  same  pains  and  penalties  as  are  imposed  in  sec- 

6  tion  29,  chapter  34,  entitled  "  Crimes  and  Punishments," 

7  in  the  Eevised  Code,  on  persons  guilty  of  perjury. 

Sec.  101.  All  laws  imposing  taxes,  the  subjects  of  w]iich 

2  are  revised  in  this  act,  or  imposing  taxes  upon  subjects 

3  other  than  those  revised  in  this  act,  are  hereby  repealed  : 

4  Provided,  That  this  repeal  shall  not  be  construed  to  extend 

5  to  the  provisions  of  any  law  so  far  as  they  relate  to  the 

6  taxes  listed,  or  which  ought  to  have  been  listed,  or  which 

7  may  be  due  for  the  year  1860,  or  for  any  year  previous 

8  thereto. 

Sec  102.  All  other  laws  of  this  State  coming  in  conflict 
2  with  the  provisions  of  this  act  are  hereby  repealed. 

Sec  103.  This  act  shall  be  in  force  from  and  after  its 
2  ratification. 


Hollinget  Corp. 
PH6.5 


